There are many definitions of materiality and such differences in definitions show that there is great concern about the applicability of materiality in the auditing profession. Various materiality guidelines have been recommended by both academic researchers and accounting bodies, but the...

Since its publication the book "Corporate Defense and the Value Preservation Imperative: Bulletproof Your Corporate Defense Program" has been critically acclaimed by a host of distinguished corporate commentators.It has received a wide spectrum of positive feedback from an eclectic mix of...

The tone of our paper oscillates between pessimism and optimism as, although we will attempt to outline the necessity for this field of activity, we will not omit the sad state of technological growth/development in the Romanian businesses, all within the context of an accelerated/rapid...

The tone of our paper oscillates between pessimism and optimism as, although we will attempt to outline the necessity for this field of activity, we will not omit the sad state of technological growth/development in the Romanian businesses, all within the context of an accelerated/rapid...

This paper analyses the use and circulation of nternational auditing standards within a large post-Soviet Russian audit firm, as it faces up to the challenges of international harmonisation. It describes this process as one of ‘connecting worlds’ and translation. In a detailed field study...

The development of new forms of management control in three public networks allows to question the concept of innovation in the field of organizational control. It leads also to identify the factors which permit the rising of innovation and the real changes that it involves.